Question 22 (Mandatory) (8 points) 1) Listen Summer Inc exchanged their auto in a dealer to dealer exchange for Winter Inc.'s auto. Summer's auto cost $ 15,000, book value $ 11,000, and fair market value is $ 12,000. Winter's auto cost $ 18,000, book value $ 12,000, and fair market value is $ 14,000. Summer paid boot of $ 2000 to Winter in this dealer to dealer exchange. Record the purchase for both Summer Inc and Winter Inc. Show your calculations